On January 2, 2013, Half, Inc., purchased a manufacturing machine for $864,000. The machine has an eight-year estimated life and a $144,000 estimated salvage value. Half expects to manufacture 1,800,000 units over the machine’s life. During 2014, Half manufactured 300,000 units.

Required:For each item, calculate depreciation expense for 2014 (the second year of ownership) for the machine just described under each method listed below:1. Straight-line2. Double-declining balance3. Sum-of-the-years’ digits4. Units-of-production